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10 changes: 8 additions & 2 deletions policyengine_us/variables/gov/irs/tax_unit_is_filer.py
Original file line number Diff line number Diff line change
Expand Up @@ -26,7 +26,9 @@ def formula(tax_unit, period, parameters):
required = tax_unit("tax_unit_is_required_to_file", period)

# Would file to claim refundable credits (EITC, CTC, etc.)
eligible_for_credits = tax_unit("eligible_for_refundable_credits", period)
eligible_for_credits = tax_unit(
"eligible_for_refundable_credits", period
)
would_file_for_credits = tax_unit(
"would_file_if_eligible_for_refundable_credit", period
)
Expand All @@ -35,4 +37,8 @@ def formula(tax_unit, period, parameters):
# Would file voluntarily for other reasons
files_voluntarily = tax_unit("would_file_taxes_voluntarily", period)

return required | files_for_credits | files_voluntarily
# ACA marketplace enrollment creates a filing obligation:
# receiving APTC requires reconciliation on a tax return.
files_for_aca = tax_unit("takes_up_aca_if_eligible", period)

return required | files_for_credits | files_voluntarily | files_for_aca
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